Form Ct-706/709 Ext - Application For Estate And Gift Tax Return Filing Extension And For Estate Tax Payment Extension - 2012 Page 2
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1
2Form CT-706/709 EXT
Instructions
How to Request an Extension of Time to File a Gift
Complete this application in blue or black ink only.
Tax Return
Complete and check the boxes applicable to your request. You
will be notifi ed only if your extension request is denied.
To request a fi ling extension, you must:
•
Complete Form CT-706/709 EXT, Section 1;
When to File
•
Sign the Declaration;
Form CT-706/709 EXT, Application for Estate and Gift Tax
•
Pay the amount shown on Line 1; and
Return Filing Extension and for Estate Tax Payment Extension,
•
File the completed Form CT-706/709 EXT on or before the
must be completed and fi led on or before the original due date
due date of Form CT-706/709.
of Form CT-706/709, Connecticut Estate and Gift Tax Return. If
You will be notifi ed only if your extension request is denied.
the due date falls on a Saturday, Sunday, or legal holiday, the
next business day is the due date.
Form CT-706/709 EXT only extends the time to file your
Connecticut estate and gift tax return; it does not extend the
Where to File
time to pay your gift tax.
Mail this form and payment (if required) to:
Gift Tax Extension Due Date
Department of Revenue Services
State of Connecticut
This extension request is due on or before the original due date
PO Box 2978
for fi ling Form CT-706/709. Form CT-706/709 is due on April 15 of
Hartford CT 06104-2978
the year following the calendar year in which the gifts were made.
Mail a copy of this form to the probate court for the district in
Section 2 - Estate Tax Extension Request
which the decedent was domiciled. If the decedent was not
domiciled in Connecticut, mail a copy of this form to the probate
Complete this section to request a nine-month extension of time
court for the district in which Connecticut property is located.
to fi le Form CT-706/709, to request a six-month extension of time
to pay the Connecticut estate tax, or both. This extension request
Keep a copy of this form for your records.
is due on or before the due date for fi ling Form CT-706/709. The
Payment Information
due date for fi ling Form CT-706/709 is the date six months after
Make check payable to Commissioner of Revenue Services. To
the decedent’s date of death.
ensure payment is applied to your account, write “2012 Form
If federal Form 4768 has been fi led, attach a copy to this form.
CT-706/709 EXT” and the donor’s or the decedent’s Social
It will not be necessary to include a reason for requesting an
Security Number (SSN), optional, on the front of the check. Be
extension of time to fi le. However, a request for an extension
sure to sign the check and paper clip it to the front of your return.
of time to pay must include the fi duciary’s written statement of
Do not send cash. The Department of Revenue Services (DRS)
reasonable cause.
may submit your check to your bank electronically.
If federal Form 4768 has not been fi led, you may apply for a
Interest and Penalty
nine-month extension of time to fi le, a six-month extension of time
Failure to fi le your return or failure to pay the proper amount of
to pay, or both, but you must attach a statement of reasonable
tax due will result in penalty and interest charges. It is to your
.
cause
advantage to fi le your return when it is due whether or not you
How to Request an Extension of Time to File the Estate
are able to make full payment.
Tax Return or an Extension of Time to Pay the Estate
Penalty for Late Payment or Late Filing
Tax, or Both
The penalty for underpayment of the tax is 10% of the tax not
•
Complete Form CT-706/709 EXT, Section 2;
paid on or before the original due date of the return.
•
Enter the decedent’s date of death;
The Commissioner of Revenue Services may impose a $50
•
Sign the Declaration;
penalty for failure to fi le any return or report that is required by
•
Pay the amount on Line 2 (if applicable);
law to be fi led.
•
If applicable, attach to the extension request, the fi duciary’s
written statement of reasonable cause together with
Section 1 -
Gift Tax Extension Request
accompanying documentation as required, explaining in
detail why it is impossible or impractical to pay the full amount
Complete this section to request a six-month extension to fi le
of the estate tax on or before the due date; and
Form CT-706/709.
•
File the completed Form CT-706/709 EXT and attachment,
If you have already fi led federal Form 8892, it is not necessary
if applicable, on or before the due date of Form CT-706/709.
to include a reason for the Connecticut extension request. If
You will be notifi ed only if your extension request is denied.
federal Form 8892 was not fi led, the donor may apply for a
Reasonable cause will be determined in accordance with
six-month extension to fi le Form CT-706/709 provided there is
Treasury Regulation §20.6161-1(a)(1) and (2)(ii). The fi duciary’s
reasonable cause.
statement of reasonable cause must be accompanied by
documentary evidence suffi cient to enable DRS to grant the
extension.
CT-706/709 EXT Back (Rev. 06/12)
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